Tax and business planning for high technology businesses:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | German |
| Veröffentlicht: |
London [u.a.]
Tolley
2001
|
| Schriftenreihe: | Tolley's e-commerce series
|
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | IX, 351 S. graph. Darst. |
| ISBN: | 0754512568 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV021458216 | ||
| 003 | DE-604 | ||
| 005 | 20050104 | ||
| 007 | t | ||
| 008 | 041005s2001 d||| |||| 00||| ger d | ||
| 020 | |a 0754512568 |9 0-7545-1256-8 | ||
| 035 | |a (DE-599)BVBBV021458216 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a ger | |
| 049 | |a DE-M382 | ||
| 100 | 1 | |a Fairpo, Anne |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Tax and business planning for high technology businesses |c by Anne and Henry Fairpo |
| 264 | 1 | |a London [u.a.] |b Tolley |c 2001 | |
| 300 | |a IX, 351 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Tolley's e-commerce series | |
| 500 | |a Includes bibliographical references and index | ||
| 700 | 1 | |a Fairpo, Henry |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014678293&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-014678293 | ||
Datensatz im Suchindex
| _version_ | 1804135181366329344 |
|---|---|
| adam_text | Contents
Preface 1M
1 Introduction 1
Technology businesses 3
Intellectual property (IP) 3
The objectives of this book 6
Capturing the current state 7
Overall structure ot the book 8
Part I Lifecycle
2 Overview of the lifecycle 13
The Sigma model 1 3
Exit points and exit routes 1 6
3 Expected activities 19
The 8 Functional Areas , n overview 1 9
The 3 Challenges 24
Layout 2r
Summary 26
4 Pre formation 27
Looking at the business 28
Balancing technology and the market 28
Strategy 2(»
Legal entity 2 )
Sources oi help, guidance and information K)
5 Start up H
Looking at the business Y2
Strategy V2
The technology 32
BackOffice 33
The team 34
Other sources of help, guidance and information 34
6 Development 35
Looking at the business 36
Management reporting 38
Sources of help, guidance and information 39
7 Expansion I pre lPO 41
Looking at the business 42
The team 42
Tidying up 43
M A activity 44
Funding 4^
PR and building the story 45
Sources of help, guidance and information 46
v
Contents
8 Expansion II flotation 49
Market options 50
Looking at the business 53
Running the float 54
Sources of help, guidance and information 55
9 Sustained growth 57
Looking at the business 58
Don t get carried away 58
The M A process 59
The problems with integration 60
10 Globalisation 61
Looking at the business 62
Defensive or offensive? 62
Strategy 62
Communication 63
Sources of help, guidance and information 64
11 Re invention 65
Re invention 65
The risk of losing direction 65
Continuous re invention 68
The advance of technology 68
Adapt: Adopt: Advance 69
Focusing on market needs 70
The alternative 71
Part II Forming Your Strategy
12 The strategic planning process 75
Overview of strategic and business planning 75
Strategic planning 76
Capturing the strategic thinking 86
Summary 88
13 Business planning 89
Business planning 89
Background considerations 89
Structure of a business plan 92
Detailed sections 94
Business models 100
Financial projections 101
Summary 102
Outline structure for a business plan 103
14 Business and revenue models 113
Business models 113
Overview of the spectrum 113
Should all businesses aim to be fully integrated? 121
Revenue models 122
15 Financial projections 125
Developing financial projections 125
Projections versus budgets 129
Approaches to creating financial projections 131
vi
Contents
A possible methodology for creating projections 133
Building the model 136
16 Analysing the market 139
The importance of market analysis 139
First mover advantage and first mover disadvantage 141
So how can a market be identified? 143
Market research 146
Other sources of information 147
Summary 148
1 7 Tax strategy 149
Introduction 149
Advantages of tax planning 149
Tax planning strategies 150
What taxes need to be considered? 151
Maintain a holistic approach to planning 153
Summary 155
18 Strategy for E business 157
Introduction 157
Developing an e business strategy 158
Formulating an e business strategy 161
Summary 163
19 Intellectual property strategy 165
Introduction 165
IP areas 165
Building an IP wall 167
IP protection strategy 168
IP policy 169
Protecting the private knowledge 169
Summary 170
20 Brands and intellectual property 171
Brands 171
So what is the objective of branding? 172
Brand versus name recognition 175
Qualities of a brand 176
Brand value 177
Brands and IP 178
21 Strategic alliances 179
Strategic alliances 179
The spectrum of alliances 181
The alliance process 187
Strategic networks 195
Summary I96
Part III Technical Considerations
Practical Issues
22 Intellectual property . ]99
Intellectual property (IP) rights an introduction 199
Copyright 200
Patents 2U
vii
Contents
Patent strategy is a patent the most appropriate protection? 203
Trademarks 205
Designs 206
Other intellectual property 208
Summary 209
23 Patent process 211
Introduction 211
No prior disclosure 213
When should a patent be applied for? 213
24 Business practicalities 215
Is a company needed? 215
Benefits of a company 215
Disadvantages of a company 216
Other options 216
Choice of entity 217
Types of company 217
Forming a company 218
Companies House requirements 221
Directors and company secretaries 222
Company meetings 225
25 Employees and the employer s responsibilities 227
Employee or contractor? 227
Employment contracts 228
PAYE and National Insurance 229
National Insurance 230
Employee incentives 231
Dismissal of employees 234
26 Sources of funding 237
The range of options 237
Sources and further comments on the different options 239
Funding and taxation 244
Summary 246
27 Valuation issues 247
Overview 247
Valuation methods 249
Summary 254
28 Project management 255
A massive topic 255
But we are small, surely we don t need a project manager? 256
What is involved? 256
Summary 257
29 Accreditations 259
Investors in People 259
ISO 9000:2000 260
TickIT 261
Other accreditations 262
Taxation Issues
30 General taxation issues 263
Introduction 263
viii
Contents
Basis of taxation 264
Income tax 266
Capital gains tax 267
Corporation tax 271
Capital allowances 275
VAT 276
Stamp duty 280
International tax 281
31 Taxing intellectual property 283
Taxing intellectual property an overview 283
Creating intellectual property 284
R D tax credits 287
Research and development allowances 288
Selling or licensing intellectual property 290
Copyright 291
Patents 293
Trademarks and registered designs 295
Know how 295
Stamp duty 295
VAT 296
Withholding tax 296
Acquiring intellectual property 298
Damages and compensation 300
Accounting Issues
32 Layouts of accounts 303
The three principle accounting statements 303
Assets and liabilities 304
The standard layouts 305
Consolidated profit and loss accounts 305
Statement of total recognised gains and losses 306
Alternative format profit and loss accounts 306
Group balance sheets 307
Consolidated cash flow statement 308
Cash flow statement 308
Notes to the financial information 309
Accounting policies 314
Summary 317
33 Revenue recognition and R D accounting 319
Revenue recognition 319
Some basic background 319
Addressing the issue 322
Research and development 326
Web site development costs 329
Summary 331
34 Brands, intangible assets and acquiring goodwill 333
Brands, other intangibles and goodwill 333
Development of an accounting standard 334
The requirements of the Standard 335
Reviews of useful economic life and impairment reviews 338
Summary 339
Index 341
ix
|
| adam_txt |
Contents
Preface 1M
1 Introduction 1
Technology businesses 3
Intellectual property (IP) 3
The objectives of this book 6
Capturing the current state 7
Overall structure ot the book 8
Part I Lifecycle
2 Overview of the lifecycle 13
The Sigma model 1 3
Exit points and exit routes 1 6
3 Expected activities 19
The 8 Functional Areas ,\n overview 1 9
The 3 Challenges 24
Layout 2r
Summary 26
4 Pre formation 27
Looking at the business 28
Balancing technology and the market 28
Strategy 2(»
Legal entity 2 )
Sources oi help, guidance and information K)
5 Start up H
Looking at the business Y2
Strategy V2
The technology 32
BackOffice 33
The team 34
Other sources of help, guidance and information 34
6 Development 35
Looking at the business 36
Management reporting 38
Sources of help, guidance and information 39
7 Expansion I pre lPO 41
Looking at the business 42
The team 42
Tidying up 43
M A activity 44
Funding 4^
PR and building the story 45
Sources of help, guidance and information 46
v
Contents
8 Expansion II flotation 49
Market options 50
Looking at the business 53
Running the float 54
Sources of help, guidance and information 55
9 Sustained growth 57
Looking at the business 58
Don't get carried away 58
The M A process 59
The problems with integration 60
10 Globalisation 61
Looking at the business 62
Defensive or offensive? 62
Strategy 62
Communication 63
Sources of help, guidance and information 64
11 Re invention 65
Re invention 65
The risk of losing direction 65
Continuous re invention 68
The advance of technology 68
Adapt: Adopt: Advance 69
Focusing on market needs 70
The alternative 71
Part II Forming Your Strategy
12 The strategic planning process 75
Overview of strategic and business planning 75
Strategic planning 76
Capturing the strategic thinking 86
Summary 88
13 Business planning 89
Business planning 89
Background considerations 89
Structure of a business plan 92
Detailed sections 94
Business models 100
Financial projections 101
Summary 102
Outline structure for a business plan 103
14 Business and revenue models 113
Business models 113
Overview of the spectrum 113
Should all businesses aim to be fully integrated? 121
Revenue models 122
15 Financial projections 125
Developing financial projections 125
Projections versus budgets 129
Approaches to creating financial projections 131
vi
Contents
A possible methodology for creating projections 133
Building the model 136
16 Analysing the market 139
The importance of market analysis 139
First mover advantage and first mover disadvantage 141
So how can a market be identified? 143
Market research 146
Other sources of information 147
Summary 148
1 7 Tax strategy 149
Introduction 149
Advantages of tax planning 149
Tax planning strategies 150
What taxes need to be considered? 151
Maintain a holistic approach to planning 153
Summary 155
18 Strategy for E business 157
Introduction 157
Developing an e business strategy 158
Formulating an e business strategy 161
Summary 163
19 Intellectual property strategy 165
Introduction 165
IP areas 165
Building an IP wall 167
IP protection strategy 168
IP policy 169
Protecting the private knowledge 169
Summary 170
20 Brands and intellectual property 171
Brands 171
So what is the objective of branding? 172
Brand versus name recognition 175
Qualities of a brand 176
Brand value 177
Brands and IP 178
21 Strategic alliances 179
Strategic alliances 179
The spectrum of alliances 181
The alliance process 187
Strategic networks 195
Summary I96
Part III Technical Considerations
Practical Issues
22 Intellectual property . ]99
Intellectual property (IP) rights an introduction 199
Copyright 200
Patents 2U'
vii
Contents
Patent strategy is a patent the most appropriate protection? 203
Trademarks 205
Designs 206
Other intellectual property 208
Summary 209
23 Patent process 211
Introduction 211
No prior disclosure 213
When should a patent be applied for? 213
24 Business practicalities 215
Is a company needed? 215
Benefits of a company 215
Disadvantages of a company 216
Other options 216
Choice of entity 217
Types of company 217
Forming a company 218
Companies House requirements 221
Directors and company secretaries 222
Company meetings 225
25 Employees and the employer's responsibilities 227
Employee or contractor? 227
Employment contracts 228
PAYE and National Insurance 229
National Insurance 230
Employee incentives 231
Dismissal of employees 234
26 Sources of funding 237
The range of options 237
Sources and further comments on the different options 239
Funding and taxation 244
Summary 246
27 Valuation issues 247
Overview 247
Valuation methods 249
Summary 254
28 Project management 255
A massive topic 255
But we are small, surely we don't need a project manager? 256
What is involved? 256
Summary 257
29 Accreditations 259
Investors in People 259
ISO 9000:2000 260
TickIT 261
Other accreditations 262
Taxation Issues
30 General taxation issues 263
Introduction 263
viii
Contents
Basis of taxation 264
Income tax 266
Capital gains tax 267
Corporation tax 271
Capital allowances 275
VAT 276
Stamp duty 280
International tax 281
31 Taxing intellectual property 283
Taxing intellectual property an overview 283
Creating intellectual property 284
R D tax credits 287
Research and development allowances 288
Selling or licensing intellectual property 290
Copyright 291
Patents 293
Trademarks and registered designs 295
Know how 295
Stamp duty 295
VAT 296
Withholding tax 296
Acquiring intellectual property 298
Damages and compensation 300
Accounting Issues
32 Layouts of accounts 303
The three principle accounting statements 303
Assets and liabilities 304
The standard layouts 305
Consolidated profit and loss accounts 305
Statement of total recognised gains and losses 306
Alternative format profit and loss accounts 306
Group balance sheets 307
Consolidated cash flow statement 308
Cash flow statement 308
Notes to the financial information 309
Accounting policies 314
Summary 317
33 Revenue recognition and R D accounting 319
Revenue recognition 319
Some basic background 319
Addressing the issue 322
Research and development 326
Web site development costs 329
Summary 331
34 Brands, intangible assets and acquiring goodwill 333
Brands, other intangibles and goodwill 333
Development of an accounting standard 334
The requirements of the Standard 335
Reviews of useful economic life and impairment reviews 338
Summary 339
Index 341
ix |
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| id | DE-604.BV021458216 |
| illustrated | Illustrated |
| index_date | 2024-07-02T14:06:51Z |
| indexdate | 2024-07-09T20:36:25Z |
| institution | BVB |
| isbn | 0754512568 |
| language | German |
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| spelling | Fairpo, Anne Verfasser aut Tax and business planning for high technology businesses by Anne and Henry Fairpo London [u.a.] Tolley 2001 IX, 351 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Tolley's e-commerce series Includes bibliographical references and index Fairpo, Henry Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014678293&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Fairpo, Anne Fairpo, Henry Tax and business planning for high technology businesses |
| title | Tax and business planning for high technology businesses |
| title_auth | Tax and business planning for high technology businesses |
| title_exact_search | Tax and business planning for high technology businesses |
| title_exact_search_txtP | Tax and business planning for high technology businesses |
| title_full | Tax and business planning for high technology businesses by Anne and Henry Fairpo |
| title_fullStr | Tax and business planning for high technology businesses by Anne and Henry Fairpo |
| title_full_unstemmed | Tax and business planning for high technology businesses by Anne and Henry Fairpo |
| title_short | Tax and business planning for high technology businesses |
| title_sort | tax and business planning for high technology businesses |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014678293&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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